Vue d'ensemble
Comptabilité financière (CCE) : A detailed review of the accounting for current and long term assets and liabilities, intangibles and shareholders' equity; determination of accounting income and the treatment of prior period adjustments and extraordinary items; working capital and flow of funds; financial statement presentation; partnerships. Current practices and the relevant CICA recommendations will be reviewed in terms of theoretical concepts and principles.
Terms: Automne 2010, Hiver 2011, Été 2011
Instructors: Sasso, Anna Maria (Fall) Nayer, David (Winter) Cecere, Ralph (Summer)